必易微: 深圳市必易微电子股份有限公司关联交易管理制度

Core Points - The article outlines the related party transaction management system of Shenzhen Biyimi Microelectronics Co., Ltd, ensuring fairness, justice, and transparency in transactions with related parties [2][3] - The system is established in accordance with relevant laws and regulations, including the Company Law and the Securities Law of the People's Republic of China [2][3] Group 1: Related Parties and Relationships - Related parties include individuals or entities that directly or indirectly control the company, hold more than 5% of shares, or are family members of key personnel [2][3][4] - The definition of related parties extends to those who have significant influence over the company through financial and operational decisions [6][7] Group 2: Transaction Scope and Principles - Related party transactions encompass various activities, including asset purchases, investments, and financial assistance [6][7] - Transactions must adhere to principles of honesty, equality, and market-based pricing to protect the interests of the company and its shareholders [7][8] Group 3: Decision-Making and Disclosure Procedures - The board of directors must ensure that related party transactions are reviewed and approved, with related directors abstaining from voting [8][9] - Transactions exceeding certain thresholds must be disclosed and may require shareholder approval, particularly if they exceed 30,000 yuan or 0.1% of total assets [9][10] Group 4: Exemptions and Special Cases - Certain transactions, such as public offerings or cash subscriptions, may be exempt from the related party transaction review process [11][12] - Transactions conducted by subsidiaries controlled by the company are treated as company transactions, subject to the same disclosure standards [12]